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什么是可抵扣暂时性差别？？？？？

Release time：2014.01.07

Publisher：Hongfeng

可抵扣暂时性差别是指资产欠债表内某项资产或欠债的账面价值与其凭证税规则定的计税基础之间的差额。。。。。。账面价值是指凭证企业会计准则划定确定的有关资产、欠债在资产欠债表中应列示的金额。。。。。。计税基础是指凭证税规则定计税时应归属该资产、欠债的金额，，，，，即资产与欠债的现实价值。。。。。。

（来自百度百科）

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